Canadian Tax Journal

1999, Volume 47, Issue Number 6

1411
Rethinking Canada's Source Rules in the Age of Electronic Commerce: Part 2Jinyan Li (Full text - PDF)
1479
Who Benefitted from the Deduction-Inclusion Regime for Taxing Child Support?Glenn Feltham and Alan Macnaughton (Full text - PDF)
1505
International Tax Planning: The Characterization of Computer Software: Canada, the United States, and the OECD Model Tax Convention
1525
Personal Tax Planning/Planification fiscale personelle : Spouse Trusts: Tips and Traps—Part 1
1525
Fiducies au profit du conjoint : Trucs et embûches—Première partie
1525
Selected US Tax Developments: US Court Finds Foreign Tax Credit Strip Does Not Compute
1573
Current Tax Reading
1586
1998-99 Award-Winning Student Paper (Western Canada)/ Lauréat du concours du meilleur texte d'étudiant pour 1998-99 (provinces de l'Ouest)
1588

Child-Care Expense DeductionDeborah Gordon

1627
Correspondence: Derivatives
1628
Index to Canadian Tax Journal/Revue fiscale canadienne, Volume 47, 1999: Subjects; Index aux articles et aux précis publiés en français; Authors; Titles; Case Table